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6 results for “TDS”+ Section 271Cclear

Sorted by relevance

Delhi241Mumbai162Bangalore83Kolkata58Karnataka47Raipur42Cochin40Jaipur37Ahmedabad33Indore18Hyderabad16Chandigarh15Visakhapatnam12Jodhpur12Nagpur12Lucknow11Chennai9Pune8Agra7Telangana7Surat6Varanasi6Rajkot6Panaji5Jabalpur5Dehradun3Ranchi3SC3Orissa2Cuttack2Kerala1

Key Topics

Section 201(1)13Section 271C11Section 2(22)(e)8Section 271(1)(c)8Section 1946TDS6Penalty4Section 10(5)3Section 250(6)2Section 201

RAJ KISHORE PRASAD,AHMEDABAD vs. INCOME TAX OFFICER, WARD - 3, VALSAD

In the result, appeal filed by the assessee is allowed

ITA 146/SRT/2023[2012-13]Status: DisposedITAT Surat04 Sept 2023AY 2012-13

Bench: Shri Dr. A. L. Sainiआयकर अपील सं./Ita No.146/Srt/2023 Assessment Year: (2012-13) (Virtual Hearing) Raj Kishore Prasad, Vs. The Ito, 201, 2Nd Floor, Devashish Complex, Ward-3, Nr. Regenta Central Antarim Hotel, Valsad Off Cg Road, Ahmedabad "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aitpp0535A (Assessee) (Respondent)

Section 10(5)Section 144Section 147Section 271(1)(c)

section 271C, for failure to deduct tax at source (TDS), has been deleted by the Tribunal, in respect of ITA Nos. 1661/Ahd/2017

SHILPRAJ DEVELOPERS PVT.LTD.,,SURAT vs. THE INCOME TAX OFFICER, TDS- 2,, SURAT

In the result, appeal of assessee in ITA No

2
Natural Justice2
Limitation/Time-bar2
ITA 3160/AHD/2014[2008-09]Status: DisposedITAT Surat03 Mar 2021AY 2008-09

Bench: Shri Pawan Singh, Hon'Ble & Dr.Shri Arjun Lal Saini, Hon'Ble(Virtual Hearing) आ.अ.सं./I.T.A No.3160/Ahd/2014 & 2054/Ahd/2016 "नधा"रण वष"/Assessment Year: 2008-09 Shilpraj Developers Pvt. Ltd., Vs. 1) The Ito/Tds-2, 12, Suryakiran Apt., Ghod-Dod Surat. Road, Surat – 395007. Jcit/T.D.S. [Pan: Aadcs 3045 H] Range/Surat. अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओर से /Assessee By Shri Ashwin Parekh – Ca राज"वक"ओर से /Revenue By Shri Ritesh Mishra – Cit(Dr) सुनवाई की तारीख/ Date Of Hearing: 03.03.2021 उ"घोषणा क" तार"ख/Pronouncement On: 03.03.2021 आदेश /O R D E R Per Pawan Singh, Judicial Memeber: 1. These Two Appeals By The Assessee Are Directed Against The Order Of Ld. Commissioner Of Income Tax (Appeals)-4 & 3, Surat For Assessment Year (Ay) 2008-09. In Ita No.316/Ahd/2014, The Assessee Has Challenged The Validity Of Order Under Section 201(1) R.W.S 201(1A) Passed By Ito- Tds. & In Ita No.2054/Ahd/2016, The Assessee Has Challenged The Validity Of Penalty Levied Under Section 271C Of The Act. As Both The Appeals Are Arising Of The Order Passed By Ito-Tds Under Section 201(1)/201(1A) & Are Inter- Connected With Each Other, Therefore, With The Consent Of The Shilpraj Developers Pvt. Ltd., Vs. Ito/Tds-2/Srt /

Section 143(3)Section 194Section 2(22)(e)Section 201Section 201(1)Section 271(1)(c)Section 271C

section 271C of the Act. As both the appeals are arising of the order passed by ITO-TDS under section

SHILPRAJ DEVELOPERS PVT. LTD.,,SURAT vs. THE JCIT, T.D.S. RANGE,, SURAT

In the result, appeal of assessee in ITA No

ITA 2054/AHD/2016[2008-09]Status: DisposedITAT Surat03 Mar 2021AY 2008-09

Bench: Shri Pawan Singh, Hon'Ble & Dr.Shri Arjun Lal Saini, Hon'Ble(Virtual Hearing) आ.अ.सं./I.T.A No.3160/Ahd/2014 & 2054/Ahd/2016 "नधा"रण वष"/Assessment Year: 2008-09 Shilpraj Developers Pvt. Ltd., Vs. 1) The Ito/Tds-2, 12, Suryakiran Apt., Ghod-Dod Surat. Road, Surat – 395007. Jcit/T.D.S. [Pan: Aadcs 3045 H] Range/Surat. अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओर से /Assessee By Shri Ashwin Parekh – Ca राज"वक"ओर से /Revenue By Shri Ritesh Mishra – Cit(Dr) सुनवाई की तारीख/ Date Of Hearing: 03.03.2021 उ"घोषणा क" तार"ख/Pronouncement On: 03.03.2021 आदेश /O R D E R Per Pawan Singh, Judicial Memeber: 1. These Two Appeals By The Assessee Are Directed Against The Order Of Ld. Commissioner Of Income Tax (Appeals)-4 & 3, Surat For Assessment Year (Ay) 2008-09. In Ita No.316/Ahd/2014, The Assessee Has Challenged The Validity Of Order Under Section 201(1) R.W.S 201(1A) Passed By Ito- Tds. & In Ita No.2054/Ahd/2016, The Assessee Has Challenged The Validity Of Penalty Levied Under Section 271C Of The Act. As Both The Appeals Are Arising Of The Order Passed By Ito-Tds Under Section 201(1)/201(1A) & Are Inter- Connected With Each Other, Therefore, With The Consent Of The Shilpraj Developers Pvt. Ltd., Vs. Ito/Tds-2/Srt /

Section 143(3)Section 194Section 2(22)(e)Section 201Section 201(1)Section 271(1)(c)Section 271C

section 271C of the Act. As both the appeals are arising of the order passed by ITO-TDS under section

RAHUL COAL INDIA PRIVATE LIMITED ,SURAT vs. ITO TDS-2, SURAT

In the result, appeal of the assessee is allowed

ITA 1220/SRT/2024[2013-14]Status: DisposedITAT Surat29 Apr 2025AY 2013-14

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No.1220/Srt/2024 Assessment Year: (2013-14) (Physical Hearing) Rahul Coal India Pvt. Ltd. Vs. The Addl. Cit (Tds), 429-432 Golden Point, Ring Road, Surat, Nr. Bsnl Office, Surat-395 002 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aabcr1044D (अपीलाथ"/Appellant) (""थ" /Respondent) Appellant By Shri Rasesh Shah, Ca Respondent By Shri Mukesh Jain, Sr. Dr Date Of Hearing 18/02/2025 Date Of Pronouncement 29/04/2025

Section 133ASection 201(1)Section 206Section 206CSection 206C(1)Section 250Section 271CSection 271C(1)(a)

section 250 of the Income-tax Act, 1961 (in short, ‘the Act’) dated 15.10.2024 by the National Faceless Appeal Centre, Delhi /Commissioner of Income-tax (Appeals) [in short ‘CIT(A)’] for the Assessment Year (AY) 2013-14. which in turn arises out of the penalty order passed by Addl. CIT(TDS), Surat u/s 271CA the Act, dated 25.02.2022. 2. Grounds

DINESHKUMAR UJABHAI PATEL,SURAT vs. THE INCOME TAX OFFICER, TDS 3, , AHMEDABAD

In the result, both appeals filed by the assessee are allowed for statistical purposes

ITA 388/SRT/2022[2015-16]Status: DisposedITAT Surat08 Sept 2023AY 2015-16

Bench: Dr. A. L. Sainiआयकर अपील सं./Ita Nos.388 & 389/Srt/2022 Assessment Year: (2015-16) (Physical Hearing) Dineshkumar Ujabhai Patel, Vs. The Ito, At-Surajpura, Po.Songra, Tal: Tds-3, Palanpur, Banaskantha, Gujarat, Ahmedabad India Residential Address: B-303, Saroj Park, Opp. Gali Tower, Anand Mahal Road, Adajan, Surat – 395009. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ajbpp4111H (Appellant) (Respondent)

Section 201(1)Section 250(6)Section 271C

TDS-3, Palanpur, Banaskantha, Gujarat, Ahmedabad India Residential Address: B-303, Saroj Park, Opp. Gali Tower, Anand Mahal Road, Adajan, Surat – 395009. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AJBPP4111H (Appellant) (Respondent) Appellant by Shri Bipin Jariwala, AR Shri Vinod Kumar, Sr. DR Respondent by Date of Hearing 06/09/2023 Date of Pronouncement 08/09/2023 आदेश

DINESHKUMAR UJABHAI PATEL,SURAT vs. THE INCOME TAX OFFICER, TDS 3, , AHMEDABAD

In the result, both appeals filed by the assessee are allowed for statistical purposes

ITA 389/SRT/2022[2015-16]Status: DisposedITAT Surat08 Sept 2023AY 2015-16

Bench: Dr. A. L. Sainiआयकर अपील सं./Ita Nos.388 & 389/Srt/2022 Assessment Year: (2015-16) (Physical Hearing) Dineshkumar Ujabhai Patel, Vs. The Ito, At-Surajpura, Po.Songra, Tal: Tds-3, Palanpur, Banaskantha, Gujarat, Ahmedabad India Residential Address: B-303, Saroj Park, Opp. Gali Tower, Anand Mahal Road, Adajan, Surat – 395009. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ajbpp4111H (Appellant) (Respondent)

Section 201(1)Section 250(6)Section 271C

TDS-3, Palanpur, Banaskantha, Gujarat, Ahmedabad India Residential Address: B-303, Saroj Park, Opp. Gali Tower, Anand Mahal Road, Adajan, Surat – 395009. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AJBPP4111H (Appellant) (Respondent) Appellant by Shri Bipin Jariwala, AR Shri Vinod Kumar, Sr. DR Respondent by Date of Hearing 06/09/2023 Date of Pronouncement 08/09/2023 आदेश